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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Pendidikan dan Konseling Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing e-Jurnal Apresiasi Ekonomi Mutiara: Multidiciplinary Scientifict Journal Jurnal Pelita Pengabdian Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Business, Management & Accounting Journal
Mahroji, Mahroji
Universitas Esa Unggul
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SCALE UP USAHA KUE MARKE DALAM MENDUKUNG KELESTARIAN KULINER TRADISIONAL Rahman, Maulana; Mahroji, Mahroji; Alamsyah, Wan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.10-16

Abstract

Kuliner merupakan salah satu unsur dari budaya, keberadaan budaya pangan lokal ini dapat dijadikan sebagai simbol daerah dalam mendukung pengembangan pariwisata, sinergi gastronomi dan pariwisata dalam meningkatkan pariwisata sehingga membawa manfaat besar bagi sektor lain yang terkait yang berpijak pada kesejahteraan masyarakat. Kelompok Usaha Kue Markee merupakan kelompok usaha beranggotakan  ibu-ibu PKK Desa Pahlawan yang memiliki inisiatif untuk menjadi produktif. Kelompok usaha kue Markee ini memiliki permasalahan diantaranya minim pengetahuan tentang pengolahan adonan kue yang baik, pengemasannya masih sangat sederhana dan konvensional, serta media promosi yang belum terbentuk sehingga promosi yang dilakukan masih melalui word of mouth. Berdasarkan kondisi tersebut maka diperlukan suatu kegiatan yang dapat membuat kelompok usaha Kue Markee ini lebih bisa dikenal dan diimbangi dengan produk yang lebih berkualitas dibanding dengan saat ini, sehingga ada peningkatan pendapatan bagi kelompok usaha kue markee tersebut. Oleh karena itu, maka diusulkan sebuah kegiatan FGD untuk menciptakan suatu merek dan logo yang bisa menjadi identitas produk. Kemudian diperlukan pengetahuan yang lebih baik tentang  proses produksi yaitu teknik pengadonan yang lebih baik serta pemahaman terhadap pentingnya kemasan higienis dan praktis. Selanjutnya didukung dengan sarana/media promosi mencakup wilayah yang lebih luas agar bisa menjangkau minat calon konsumen yang lebih luas.
Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Food & Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021) Khoirunnisa, Khoirunnisa; Mahroji, Mahroji
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12536752

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis hubungan antara Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) terhadap Harga Saham. Populasi dalam penelitian ini adalah Perusahaan Manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2021. Populasi dalam penelitian adalah 131 perusahaan. Penelitian ini menggunakan 14 perusahaan dengan total data 86 sebagai sampel. Teknik pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini menunjukan bahwa Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) berpengaruh secara simultan terhadap Harga Saham. Variabel Debt to Equity Ratio (DER) berpengaruh secara negatif dan signifikan terhadap Harga Saham, Return On Equity (ROE) berpengaruh secara positif terhadap Harga Saham, Current Ratio (CR) berpengaruh positif terhadap Harga Saham.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Industri Sektor Coal Production yang Terdaftar di BEI Tahun 2020-2023 Kusuma, Vidia Nanda; Mahroji, Mahroji
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1073

Abstract

Companies are founded to obtain maximum or maximum profits and to achieve their goals in the form of company value. In this way, a company can develop continuously and provide returns that benefit the company owner so that the company can prosper. This research aims to see the effect of liquidity (CR), leverage (DER), profitability (ROA) on company value in industrial companies in the coal production sector listed on the IDX in 2020-2023 in the company's financial reports. In this research, there are 26 companies that have been selected using purposive sampling criteria with samples from mining industry companies in the coal production sub-sector listed on the IDX consecutively for 4 years in 2020-2023, companies that use the rupiah as their currency in reporting. Financial year 2020 – 2023, companies that have complete financial reports consecutively from 2020-2023. So the sample obtained was 26 companies with 104 data studied. The data used is secondary data in the form of financial reports obtained from the site www.idx.co.id. The research design uses the causality method. The data analysis technique used is multiple regression. The results of this research show that liquidity has a significant positive effect on company value. Leverage has a significant positive effect on company value. Profitability has a significant positive effect on company value. Future researchers will be able to add additional variables in the hope of making comprehensive findings that are also relevant to various situations for various business industries so that the coefficient values ​​are normal or not too low. The value of the company will be an important consideration for investors when investing in the company, because the value of the company lies in the activity of evaluating the development of the company itself.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak Elizabeth, Jesica; Mahroji, Mahroji
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5982

Abstract

Companies legitimately attempt to lower their tax bills by exploiting tax loopholes; this is called tax avoidance. The purpose of this study is to examine how the Cash Effective Tax Rate (CETR) is affected by ROA, DER, and LN, in relation to tax avoidance. Agency theory, the basis of this study, states that managers tend to make decisions, including those related to corporate tax management, based on their own self-interest, rather than the interests of the owners. Using data from 112 observations from energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024, this study adopted a quantitative method with multiple linear regression. There is a negative correlation between tax avoidance and profitability, according to the study results. As profits increase, businesses are less likely to engage in tax avoidance strategies. This is in line with agency theory, which highlights the importance of reputation and owner influence on management. At the same time, there is no clear relationship between leverage and company size; this suggests that tax avoidance techniques by energy industry businesses are not always determined by their overall assets or debt levels.
Pengaruh Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif, dan Profitabilitas terhadap Penghindaran Pajak Shinta, Shinta; Mahroji, Mahroji
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5985

Abstract

Tax avoidance practices represent a crucial aspect of corporate governance, reflecting management's legal efforts to minimize fiscal obligations. Agency conflicts arise when the interests of management (agents) clash with those of owners (principals), particularly in terms of tax compliance and financial reporting. Based on agency theory, this study examines the empirical influence of independent commissioners, audit committees, executive risk preferences, and profitability on tax avoidance. Using a quantitative approach, secondary data were collected from the annual reports of BEI banks for the period 2021–2023 and analyzed using multiple linear regression after testing classical assumptions. The results indicate that, partially, only profitability has a significant positive effect. Independent commissioners, audit committees, and executive risk preferences do not have individual impacts. However, all four variables simultaneously significantly influence tax avoidance practices, confirming the relevance of oversight mechanisms and managerial characteristics in controlling corporate opportunistic behavior.
Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur Muliani, Upekha Tri; Mahroji, Mahroji
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.6002

Abstract

In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.
Faktor yang Memengaruhi Financial Distress Laudiantika, Resti; Mahroji, Mahroji
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.6030

Abstract

Financial distress represents a critical condition that threatens a company’s sustainability due to difficulties in fulfilling its financial obligations. In Indonesia, the property sector has been particularly vulnerable, especially in the post-COVID-19 period marked by declining markets and reduced consumer purchasing power. This study aims to provide empirical evidence on the effects of liquidity (CR), debt policy (DER), and leverage ratio (ICR) on financial distress, measured by the Altman Z-Score. Using a quantitative approach, multiple linear regression analysis was conducted on secondary data obtained from the annual financial statements of property companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The sampling method applied was purposive sampling. The results reveal that liquidity (CR) has a significant positive effect on financial distress, while debt policy (DER) and leverage ratio (ICR) show significant negative effects. These findings are in line with Signaling Theory, which suggests that financial information serves as an important signal for external stakeholders in assessing corporate conditions and prospects. The study’s limitations include the restricted sample size and short observation period. Therefore, further research is recommended to expand the sectoral coverage, extend the observation period, and include additional variables such as profitability and sales growth. These variables are expected to strengthen the financial distress prediction model by representing a company’s ability to generate profits and sustain revenue growth.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, Keputusan Investasi, Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Tanosady, Yessi Yolanda; Mahroji, Mahroji
Journal of Economics and Business UBS Vol. 15 No. 1 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/81427318

Abstract

Nilai perusahaan sangat bergantung pada kemampuan manajemennya untuk meningkatkan kekayaan pemegang saham dan menarik investor. Hal ini mencerminkan tingkat keuntungan dan potensi pertumbuhan perusahaan. Dalam perspektif teori signaling, informasi keuangan dan keputusan strategis perusahaan dipandang sebagai sinyal penting bagi investor dalam menilai kualitas dan prospek perusahaan. Berlandaskan teori signaling, penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), ukuran perusahaan, profitabilitas, keputusan investasi, serta pertumbuhan penjualan terhadap nilai perusahaan pada sektor konsumen siklikal yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2021–2023. Metodologi yang digunakan bersifat kuantitatif, mengandalkan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Penelitian ini dilakukan menggunakan analisis regresi linier data panel setelah pengujian model, pengujian asumsi klasik, dan pengujian hipotesis yang dilakukan secara parsial maupun simultan. Temuan penelitian menunjukkan bahwa profitabilitas dan keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan CSR, ukuran perusahaan, dan pertumbuhan penjualan berpengaruh positif namun tidak signifikan. Hasil ini menegaskan bahwa indikator keuangan, khususnya profitabilitas dan keputusan investasi, merupakan pertimbangan bagi investor dalam mengevaluasi kinerja dan prospek masa depan perusahaan.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan pada Perusahaan Energi Dwi Agustina; Mahroji Mahroji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10234

Abstract

Sustainability report disclosure is an essential aspect of modern business practices, as it reflects a company’s social and environmental responsibility to stakeholders. As demands for sustainability transparency continue to increase, companies are expected not only to pursue financial gains but also to address social and environmental concerns. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on the disclosure of sustainability reports. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, selected using purposive sampling. The data were analyzed using multiple linear regression based on secondary data from annual and sustainability reports. The findings indicate that leverage has a positive and significant effect on sustainability report disclosure, while firm size has a negative effect. Meanwhile, profitability and liquidity show no significant effect. The implication of this study is that investors tend to consider companies with high leverage, as they are more likely to disclose sustainability information as a form of legitimacy. On the other hand, the government should implement regulations in the form of incentives and sanctions to encourage large companies to consistently report their social and environmental responsibilities
PENGARUH LEVERAGE, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Tika Deby Aprilia Ningrum; Mahroji Mahroji
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1372

Abstract

The study aims of this research is to analyse the impact of leverage, profitability, and tax planning on earnings management. The data used in this study are secondary data derived from the financial statements of companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 – 2021. The research sample used 50 companies that met the criteria of a total of 216 companies with purposive sampling methods for the sample collection of the research. Data analysis using panel data regression, this study measurement using Econometric Views 12 (EViews 12). The results of this study show that the variable leverage projected by the Debt-equity ratio (DER) has a significant negative impact on earnings management. Variable profitability projected with Return on assets (ROA) has a significant positive impact on earnings management. Tax planning variables proxied with the Tax Retention Rate (TRR) do not affect earnings management. For the company to be able to define positive policies that can maintain the sustainability of the business and can meet the expectations of shareholders in earnings management.
Co-Authors Adinda Nurul Oktavia Prayitno Afly Yessie Alamsyah, Wan Anees Janee Ali Arif Rahmansyah Baihaki Abdullah Chatarina Umbul Wahyuni Dwi Agustina Elizabeth, Jesica Erik Nugraha Fitri Indriawati Hanny Endah Lestari Harnovinsah Harnovinsah Heriyanti Heriyanti Ibrahim Musa Gani Ika Baskara Julya Angelita Kusuma, Vidia Nanda Laudiantika, Resti Lucky Nugroho Menik Indrati Muliani, Upekha Tri Nanda Vito Pipit Eka Stefani Puspha Whardani Rachmaini , Nurul Rahman, Maulana Shinta Melzatia Shinta Shinta Simanjuntak, Megawaty Stefani, Pipit Eka Tanosady, Yessi Yolanda Tika Deby Aprilia Ningrum Wahyudi, Ickhsanto Yananto Mihadi Putra Yenni Ayu Safitri